Directors' fees taxation: payments by a resident director may be taxed in the state where the company is resident. Article 17 of the Serbia DTAA allocates the taxing right over directors' fees to the State where the company is resident: directors' fees and similar ... Summary
Directors' fees taxation: payments by a resident director may be taxed in the state where the company is resident.
Article 17 of the Serbia DTAA allocates the taxing right over directors' fees to the State where the company is resident: directors' fees and similar payments derived by a resident of one Contracting State in his capacity as a board member of a company resident in the other Contracting State may be taxed in that other State.
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